This paper examines how professional associations engage themselves in efforts to develop, regulate and secure knowledge in their respective domains, with special emphasis on standardisation. The general emphasis on science in society brings renewed attention to the knowledge base of professionals, and positions professional bodies as key…

Utilizing self-determination theory, the authors examined the relationship among psychological need satisfaction, class engagement, and academic performance among Chinese accounting students. The structural equation modeling analysis indicated that (a) students' psychological need satisfaction for autonomy, competence, and relatedness were…

The paper investigates the determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions. Data analysis is based on a survey of 500 accounting students enrolled at secondary and tertiary education institutions in Ghana. Using ordinary least squares (OLS) regression, the results indicate…

This paper analyzes several foundational concepts and questions regarding corporate social responsibility (CSR). Its primary contribution is a statistical examination of relationships between CSR and "Newsweek's" 2012 Green Rankings using forensic-based financial and accounting measures. We also replicate a previous study and introduce…

This study examines the employability skills of accountants cited in job advertisements in Australia and New Zealand, as they indicate the skills that are most valued by employers. The results indicate interpersonal and personal are the most frequently requested skills. Of the 31 identified skills, the most sought-after skills included the ability…

This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

This UK based exploratory case study explores the perceptions of accounting students using visual metaphor to support personal development planning (PDP). The requirement within PDP for students to reflect on their skills and knowledge and to evaluate, visualise and communicate their development and achievement needs is demanding. Students find…

Accounting students are under-performing at learning foundational principles from traditional instructional pedagogy. The purpose of this quasi-experimental quantitative study is to provide a better scholarly understanding of the effectiveness of cognitive load theory as applied to the accounting classroom by examining the relationship between the…

Every sector in the twenty-first century makes use of technology for its activities, especially during the COVID-19 pandemic and higher education institutions are not exceptional. However, the cohorts enrolled in the selected higher education institution are from technologically challenged backgrounds. This suggests that in their previous…

As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society's cultural…

The poor performance of learners in the 2017 National Senior Certificate accounting paper has raised concern. One way to improve the results in accounting over time is to ensure that the first introduction of accounting as financial literacy in the senior phase is done properly. The training of Grade 8 and/or 9 financial literacy teachers was…

We quantify the returns to higher education for degree disciplines, namely 'professional' degrees, Medicine/Dentistry, Law, Accountancy and Psychology, within the UK from 2007 to 2015. We estimate the returns to education in the form of employment and wage premia associated with each subject. Our analysis contributes to the existing literature on…

This study investigates choice-based learning as a choice between lecture-based or team learning in a large class at a large university in a European country. The study was designed as a between-subjects quasi-experiment where students were allocated their preferred learning approach. Data were collected for eight consecutive years (2008-2016).…

Lifelong learning has emerged as an important learning outcome across the Canadian post-secondary education system. However, assessments of lifelong learning have been limited to students' self-reports, particularly questionnaires. In programs that offer work-integrated learning experiences, students' reflections may provide a window to further…

The accounting profession is beginning to demand data analytics skills from its professionals to handle the increasing amount of data available to address accounting questions. Indeed, the explosion of data availability and data are changing the accounting profession, providing accountants the opportunity to continue as key financial information…